Tax Revenue Measurement Using OWA Operators

Leon-Castro E.; Blanco-Mesa F.; Hussain W.; Flores-Sosa M.; Perez-Arellano L.A.

Keywords: decision making, OWA operator, Tax revenue

Abstract

The aim of this paper is to present the application of the OWA operator and some of its extensions in the calculation of continent and global tax revenues. The idea is to present how the analysis of an important economic indicator can vary depending on how the information is aggregated. An example was employed based on the Organization for Economic Co-operation and Development (OECD) database using 111 countries that were divided by continent, and then the global tax revenue was calculated using different aggregation operators. Different analyses can be carried out by governments and enterprises to improve decision making and fiscal politics.

Más información

Título según WOS: Tax Revenue Measurement Using OWA Operators
Título según SCOPUS: Tax Revenue Measurement Using OWA Operators
Título de la Revista: Cybernetics and Systems
Volumen: 55
Número: 1
Editorial: Taylor and Francis Inc.
Fecha de publicación: 2024
Página final: 244
Idioma: English
DOI:

10.1080/01969722.2022.2110687

Notas: ISI, SCOPUS